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SKH Leung Kwai Yee Secondary School

First Term Examination 2009/10

F.5 Principles of Accounts

24.11.2009

8.15 am – 10.45 am (2.5 hours)

This paper must be answered in English

Instructions:

1. Answer FIVE questions: THREE from Section A (42%), and TWO from Section B (58%).

2. Write your answers on the answer book provided.

3. Show your workings.

Setter: WHF

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Section A

Answer any THREE questions from this section. Each question carries 14 marks. Write your

answers on the answer sheets provided.

Question 1 The trial balance totals of Wing Cheung Co. as at 31 December 2008 failed to agree and the

difference was debited to a suspense account.

Subsequent checks on the records revealed the following:

(1) Credit sale of office equipment for $6,200 had been recorded in the sales day book. The

office equipment was acquired for $12,000 on 1 July 2005. The company charges a full

year’s depreciation at 20 percent on the cost of office equipment held at end of each

financial year.

(2) Free sample of goods costing $500 sent to a customer had been recorded as a credit sale.

(3) The purchases journal and the returns outwards journal had both been undercast by $1,130.

(4) Discounts received of $257 had been credited to the interest received account as $275.

(5) A bad debt $5,180 had been treated as an increase in the provision of doubtful debts.

(6) Carriage inwards of $3,870 had been credited to the returns inwards account as $3,780.

(7) A cheque payment of $1,280 had been recorded TWICE in the electricity account, but none

in the cash book.

You are required to prepare: (a) The necessary journal entries to correct the above errors. (Narrations not required)

(10 marks)

(b) The suspense account to ascertain the difference in the trial balance before corrections.

(4 marks)

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Question 2 (A) Stocktaking at Asia First Manufacturing Company was done on 6 January 2009, arriving at

a stock figure of $47,940. During the six days from the last year end, 31 December 2008,

the following transactions or events occurred:

(i) Goods invoiced at $31,920 were sold on credit to a loyal customer. These goods

were marked up by a normal rate of 40% but an extra trade discount of 5% was

allowed to that customer.

(ii) Goods costing $29,400 were received from a supplier on a sale or return basis and

counted in stocktaking.

(iii) Five boxes of goods costing $650 each were destroyed in an accident.

Upon checking the stocktaking records, the following was found:

(iv) Two boxes of goods costing $460 each should have been purchased for the owner’s

personal use but were still stored in the warehouse.

(v) A stock sheet had been overcast by $160.

(vi) Four boxes of goods costing $2,400 had been valued at their current market values of

$2,180.

You are required to: Prepare a statement to calculate the closing stock as at 31 December 2008. (8 marks)

(B) The bank account of Victor Lee showed a credit balance of $3,560 on 31 October 2009,

which did not agree with the balance on the bank statement on the same date. Upon

investigation, the following information was obtained:

(i) A deposit of $10,630 made after banking hours on 31 October 2009 did not appear in

the bank statement.

(ii) Three cheques totalling $1,786 had not yet been presented.

(iii) The credit side of the bank account had been overcast by $1,800.

(iv) Auto-payment of an electricity charge of $820 and bank charges of $125 were shown

in the bank statement.

(v) A cheque for $700 paid into the bank had been dishonoured and was shown as such by

the bank, but the dishonoured cheque had not been recorded in the bank account.

You are required to: Prepare a bank reconciliation statement as at 31 October 2009 commencing with the

balances as per cash book and ending with the balance as per bank statement. (6 marks)

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Question 3

The treasurer of the International Club submitted the following receipts and payments account to

club members covering the year to 31 December 2008:

Receipts and Payments Account

$ $

Balance (1 Jan 2008) 32,000 Insurance 2,800

Subscriptions 45,000 Secretary’s expenses 5,100

Bar takings 28,000 Administrative expenses 6,200

Sales of dance tickets 18,800 Payment for bar supplies 10,100

Hire of hall and band 6,000

Wages of bar staff 2,700

Lighting and heating 5,000

Purchases of sports equipment 5,000

Balance (31 Dec 2008) 80,900

123,800 123,800

Notes:

(i) Some of the club’s balances as at 31 December were as follows:

31/12/2007 31/12/2008

$ $

Bar stock 12,000 13,000

Subscriptions in arrears 600 1,700

Subscriptions in advance 500 800

Sports equipment 25,000 ?

Administration expenses outstanding - 400

Lighting and Heating prepaid - 1,000

Creditors for bar supplies 13,000 8,200

(ii) The club depreciates the sports equipment at the rate of 10%.

(iii) Of the lighting and heating, one quarter will be regarded as bar expenses.

(iv) Subscriptions of $100 from two members had long been outstanding, and therefore the

club wrote off this amount in the current year.

Required: (a) Prepare the bar trading account for the year ended 31 December 2008. (5 marks)

(b) Prepare the income and expenditure account for the year ended 31 December 2008.

(9 marks)

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Question 4 Mr. Wong is a wholesaler of toys. He had the following balances in his books:

1 January 2009 31 March 2009

$ $

Stock 97,700 ?

Trade debtors 73,650 61,400

Bank 65,000 50,800

Trade creditors 46,750 52,300

On 31 March 2009, a fire occurred which destroyed all the stock. It was also discovered that the

cashier had misappropriated cash from the bank account.

After a careful investigation, the following information was made available:

(i) All purchases and sales were made on credit. The business made a gross profit mark-up

of 20% on cost.

(ii) The business banked all receipts from debtors amounting to $483,200 and paid the

following out of the bank account:

$

Trade creditors 328,600

Rent and rates 120,000

Administrative expenses 28,800

(iii) Discounts received and discounts allowed amounted to $6,150 and $9,050 respectively.

You are required to: (a) Draw up the bank account for the period. (6 marks)

(b) Calculate the cost of stock destroyed by the fire. (8 marks)

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Section B

Answer any TWO questions from this section. Each question carries 29 marks. Write your

answers on the answer sheets provided.

Question 5 Below is the trial balance at 31 December 2008 of Cauliflower Company which manufactures

toys for wholesale:

Dr Cr

$ $

Plant and Machinery, at cost 7,500,000

Office equipment, at cost 675,000

Motor vehicles, at cost 250,000

Accumulated depreciation at 1 January, 2008:

Plant and Machinery 655,000

Office equipment 350,000

Motor vehicles 180,000

Sales 19,500,000

Trade debtors 2,270,000

Trade creditors 430,000

Provision for doubtful debts 99,000

Purchases of raw materials 4,530,000

Wages and salaries 8,400,000

Carriage outwards 36,000

Rent and rates 1,000,000

Telephone 71,000

Capital 1,934,000

Bad debts 22,000

Carriage inwards 38,000

Stock at 1 January, 2008

Raw materials 162,000

Work-in-progress 20,000

Finished goods 80,000

10% Loan 2,500,000

Insurance 43,000

Factory power 525,000

Repairs to machinery 158,000

Sundry expenses 15,000

Bank 28,000

Suspense 175,000

25,823,000 25,823,000

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Additional information:

(1) Stock at 31 December 2008:

$

Raw materials 464,000

Work-in-progress 80,000

Finished goods 240,000

(2) The following adjustments were to be made on 31 December 2008:

$

Prepaid rent and rates 200,000

Accrued telephone 9,000

Prepaid insurance 7,000

Accrued repairs to machinery 2,000

(3) It is the policy of the company to provide for depreciation on pro-rata basis as follows:

Plant and machinery 10% on cost

Office equipment 20% on reducing balance

Motor vehicles 20% on cost

Motor vehicles are used solely by the manufacturing department.

(4) Analysis of the wages and salaries revealed:

$

Direct labour 1,880,000

Indirect labour 4,790,000

Salaries to office 1,730,000

8,400,000

(5) Expenses should be apportioned as follows:

Factory Office

Rent and rates 75% 25%

Telephone 40% 60%

Insurance 85% 15%

Sundry expenses 20% 80%

(6) Provision for doubtful debts was to be maintained at 5% of debtors.

(7) On 1 July 2008, an obsolete machinery costing $600,000 bought on 30 June 2005 was sold.

The proceeds received had been entered in the suspense account. No other entries have been

made in the books for this transaction.

(8) During the year, a 5 year 10% loan repayable on 31 March 2013 was borrowed from a bank

on 1 April 2008.

Required: (a) Prepare the manufacturing account for the year ended 31 December 2008, showing clearly

the cost of raw materials consumed, the prime cost and the production cost of finished goods.

(12 marks)

(b) Prepare the trading, profit and loss and appropriation account for the year ended 31

December 2008. (9 marks)

(c) Prepare the balance sheet as at 31 December 2008. (8 marks)

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Question 6 Chan, Wong and Chow were in partnership sharing profits and losses in the ratio 3:2:1

respectively. It was agreed that Chan was entitled to a salary of $3,000 per annum and all partners

would be credited with interest at 4% per annum on their opening capital balances.

The trial balance for the partnership as at 31 December 2008 is as follows:

Dr Cr

$ $

Machinery (net book value, 1 January 2008) 174,000

Motor vehicles (net book value, 1 January 2008) 80,000

Fixtures and fittings (net book value, 1 January 2008) 34,000

Stock as at 1 January 2008 124,800

Debtors 69,960

Bank overdraft 6,880

Capital account

Chan 170,000

Wong 130,000

Chow 126,000

Current account

Chan 7,450

Wong 4,980

Chow 9,340

Creditors 38,070

Sales 500,000

Purchases 200,000

Wages 32,000

Office expenses 93,000

Rent and rates 145,000

Discounts allowed 30,000

987,740 987,740

You are given the following additional information:

(i) On 31 December 2008, stock was valued at $180,000.

(ii) Depreciation is to be provided at 10% per annum on the net book value of machinery,

motor vehicles and fixtures and fittings.

On 1 January 2009, Chan was injured in an accident and retired from the partnership. Lee was

admitted as a partner on the same date. The following details were agreed on:

(i) The following assets of the partnership were valued at 1 January 2009 as below:

$

Machinery 171,000

Motor vehicles 82,000

Fixtures and fittings 33,800

(ii) An item of stock costing $1,200 was considered as worthless.

(iii) On 1 January 2009, goodwill was $150,000 and no goodwill was to be maintained by the

partnership.

(iv) Wong, Chow and Lee share profits and losses equally. They are not entitled to salary nor

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interest on capital.

(v) Lee paid $180,000 cash into the partnership, including the amount required to settle his

share of goodwill.

(vi) Chan agreed that the amount due to him be considered as a loan to partnership.

Required: (a) the partnership profit and loss appropriation account for the year ended 31 December 2008;

(9 marks)

(b) revaluation account of the partnership; (5 marks)

(c) the partners’ capital and current accounts in columnar form; and (10 marks)

(d) a balance sheet for the new partnership as at 1 January 2009. (5 marks)

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Question 7 Adrian, Ricky and Joey have been in partnership for several years sharing profits and losses in the

ratio 2:2:1. Because of increasing competition, they decided to dissolve the partnership on 31

March 2009. The balance sheet as at that date was as follows:

Fixed Assets $

Land and buildings 56,580

Furniture 60,200

Motor vehicles 53,700

170,480

Goodwill 120,000

Current Assets

Stock 23,230

Trade debtors 20,400

Prepaid rent 3,400

Cash at bank 2,310

49,340

Less: Current Liabilities

Trade creditors 34,500

Accrued expenses 5,320 39,820

Net current assets 9,520

300,000

Financed by

Capital – Adrian 90,000

– Ricky 50,000

– Joey 50,000

190,000

Current – Adrian 11,750

– Ricky (1,800)

– Joey 4,050 14,000

204,000

Long-term Liabilities

Bank Loan 96,000

300,000

It was agreed that the partnership be dissolved on the following terms:

(i) Half of the land and building was to settle 40% of bank loan. The remaining bank loan

was to be paid by cash.

(ii) The remaining land and building was sold for 90% of the net book value.

(iii) Furniture was sold at 80% of the net book value.

(iv) Adrian took over the motor vehicles at $48,000.

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(v) Goodwill was to be written off.

(vi) Stock in trade was realized at $23,500.

(vii) A debt-collecting company was appointed to collect the debts on the books. All the debts

were collected with the exception of $6,500. It was agreed that the debt-collecting

company was entitled to a 10% commission on the amount collected.

(viii) 70% of the prepaid rent was refunded while accrued wages were paid in full.

(ix) Realization expenses paid amounted to 10,500.

(x) All the trade creditors were settled at $30,620.

(xi) Since Ricky was insolvent, his deficiency was to be borne by the other partners.

Required: (a) Prepare the realization account. (12.5 marks)

(b) Prepare the bank account; and (8.5 marks)

(c) Prepare the partners’ capital accounts in columnar form, including the final settlement

among them. (8 marks)

END OF PAPER

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SKH Leung Kwai Yee Secondary School

First Examination 2009/10

F.5 Principles of Accounts

Suggested Answers:

Question 1 (a)

Journal

Dr Cr

$ $

(1) Sales 6,200 0.5

Accumulated depreciation – Office equipment 7,200 1

Office equipment 12,000 0.5

Profit and loss 1,400 0.5

(2) Sales 500 0.5

Debtors 500 0.5

(3) Purchases 1,130 0.5

Returns outwards 1,130 0.5

(4) Interest received 275 0.5

Discounts received 257 0.5

Suspense 18 0.5

(5) Provision for doubtful debts 5,180 0.5

Debtors 5,180 0.5

(6) Return inwards 3,780 0.5

Carriage inwards 3,870 0.5

Suspense 7,650 0.5

(7) Suspense 2,560 0.5

Electricity 1,280 0.5

Bank 1,280 0.5

(b)

Suspense

$ $

Bal b/f 5,108 1 Interest received 18 1 Electricity 1,280 0.5 Returns inwards 3,780 0.5 Bank 1,280 0.5 Carriage inwards 3,870 0.5

7,668 7,668

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Question 2 (A)

Statement to calculate the value of stock as at 31 December 2008

$ $

Value per stock take at 6 January 2009 47,940 0.5

Add Sales ($31,920 � 95% � 140%) 24,000 2

Goods destroyed 650 1

Stock valued at market price 220 24,870 1

72,810

Less Goods received on sale or return basis 29,400 1

Goods purchased for owner’s personal use 920 1

Stock sheet overcast 160 30,480 1

Adjusted value of stock as at 31 December 2008 42,330 0.5

(B)

Bank reconciliation Statement as at 31 October 2009

$ $

Balance as per cash book (3,560) 0.5 Add: (ii) Unpresented cheques 1,786 1 (iii) Credit side overcast 1,800 3,586 1

26 Less: (i) Uncredited deposit 10,630 1 (iv) Autopay 945 (v) Dishonoured cheque 700 12,275 1

Balance as per bank statement (12,249) 0.5

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Question 3 (a)

International club

Trading account for the year ended 31 December 2008

$ $ Sales 28,000 0.5 Less: Cost of sales Opening stock 12,000 0.5 Purchases ($10,100 + 8,200 – 13,000) 5,300 1

17,300 Less: Closing stock 13,000 4,300 0.5

Gross profit 23,700 Less: Wages 2,700 0.5

Lighting and heating ($5,000 – 1,000) � 1/4 1,000 3,700 1

Bar profit 20,000 0.5

(b)

International club

Income and expenditure account for the year ended 31 December 2008

$ $ Income Bar profit 20,000 0.5 Subscriptions ($45,000 – 600 + 1,700 + 500 – 800 + 100) 45,900 2.5 Profit from dance function ($18,800 – 6,000) 12,800 1

78,700 Expenditure: Insurance 2,800 0.5 Secretary’s expenses 5,100 0.5 Administrative expenses ($6,200 + 400) 6,600 1

Lighting and heating ($5,000 – 1,000) � 3/4 3,000 1

Depreciation ($25,000 + 5,000) � 10% 3,000 1 Bad debts 100 20,600 1

Surplus 78,100 0.5

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Question 4 (a)

Bank

$ $

Bal b/f 65,000 0.5 Trade creditors 328,600 1 Trade debtors 483,200 1 Rent and rates 120,000 1 Administrative expenses 28,800 1 Cash misappropriated 20,000 1 Bal c/f 50,800 0.5

548,200 548,200

(b)

Trading account for 3 months ended 31 March 2009

$ $

Sales 480,000 2.5 Less: Cost of sales Opening stock 97,700 0.5 Purchases 340,300 2.5

438,000 Less: Stock loss 38,000 400,000 1.5

Gross profit ($480,000 � 20/120) 80,000 1

Workings:

Trade debtors

$ $

Bal b/f 73,650 0.5 Bank 483,200 0.5 Sales 480,000 0.5 Discounts allowed 9,050 0.5 Bal c/f 61,400 0.5

553,650 553,650

Trade Creditors

$ $

Bank 328,600 0.5 Bal b/f 46,750 0.5 Discounts received 6,150 0.5 Purchases 340,300 0.5 Bal c/f 52,300 0.5

387,050 387,050

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Question 5 (a),(b)

Cauliflower Company

Manufacturing, Trading and Profit and Loss account for the year ended 31 December 2008

$ $ $

Raw materials consumed

Opening stock 162,000 0.5 Add Purchase 4,530,000 0.5 Carriage inwards 38,000 4,568,000 0.5

4,730,000

Less Closing stock 464,000 4,266,000 0.5

Manufacturing wages 1,880,000 0.5

Prime cost 6,146,000 0.5

Factory overhead:

Indirect labour 4,790,000 0.5

Rent and rates ($1,000,000 – 200,000) � 75% 600,000 1

Telephone ($71,000 + 9,000) � 40% 32,000 1

Insurance ($43,000 – 7,000) � 85% 30,600 1 Factory power 525,000 0.5 Repairs to machinery ($158,000 + 2,000) 160,000 0.5

Sundry expenses ($15,000 � 20%) 3,000 0.5 Loss on disposal of plant and machinery ($600,000

� 70% – 175,000)

245,000 1

Provision for depreciation – plant and machinery

($7,500,000 – 600,000) � 10% + $600,000 � 10% �

6/12

720,000 1

Provision for depreciation – motor vehicles

($250,000 � 20%)

50,000 7,155,600 0.5

13,301,600

Add: Work-in-progress as at 1.1.2008 20,000 0.5

13,321,600

Less: Work-in-progress as at 31.12.2008 80,000 0.5

Production cost of goods completed 13,241,600 0.5

Sales 19,500,000 0.5

Less: Cost of goods sold

Opening stock 80,000 0.5

Add: Production cost of goods completed 13,241,600 0.5

13,321,600

Less: Closing stock 240,000 13,081,600 0.5

Gross Profit 6,418,400 0.5

Less: Expenses

Office salaries 1,730,000 0.5

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Carriage outwards 36,000 0.5

Rent and rates ($1,000,000 – 200,000) � 25% 200,000 0.5

Telephone ($71,000 + 9,000) � 60% 48,000 0.5

Insurance ($43,000 – 7,000) � 15% 5,400 0.5

Bad debts 22,000 0.5

Sundry expenses ($15,000 � 80%) 12,000 0.5 Provision for depreciation – Office equipment

(675,000 – 350,000) � 20%

65,000 0.5

Increase in provision for doubtful debts

($2,270,000 � 5% – 99,000)

14,500 1

Loan interest ($2,500,000 � 10% � 9/12) 187,500 2,320,400 1

Net profit 4,098,000 0.5 (c)

Cauliflower Company

Balance Sheet as at 31 December 2008

$ $ $

Fixed Assets Cost Accum.

Depre.

NBV

Plant and machinery 6,900,000 1,195,000 5,705,000 1 Office equipment 675,000 415,000 260,000 1 Motor vehicles 250,000 230,000 20,000 1

5,985,000

Current Assets

Stock – Raw materials 464,000 – Work-in-progress 80,000 – Finished goods 240,000 784,000 0.5

Debtors 2,270,000 0.5 Less: Provision for doubtful debts 113,500 2,156,500 0.5

Prepayments 207,000 0.5 Cash in hand 28,000 0.5

3,175,500

Less: Current liabilities

Creditors 430,000 0.5

Accrual 198,500 628,500 0.5

Net current assets 2,547,000

Less: Long-term liabilities 8,532,000

10% Bank Loan 2,500,000 0.5

6,032,000

Financed by:

Share Capital 1,934,000 0.5 Add: Net profit 4,098,000 0.5

6,032,000

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Question 6 (a)

Chan, Wong and Chow

Trading and Profit and Loss and Appropriation Account for the year ended 31 December 2008

$ $

Sales 500,000 0.5 Less: Cost of sales Opening stock 124,800 0.5 Add: Purchases 200,000 0.5

324,800 Less: Closing stock 180,000 144,800 0.5

Gross profit 355,200 0.5 Less: Wages 32,000 0.5 Office expenses 93,000 0.5 Rent and rates 145,000 0.5 Discounts allowed 30,000 0.5

Depreciation on fixed assets ($288,000 � 10%) 28,800 328,800 0.5

Net profit 26,400 0.5 Less: Appropriations Salary – Chan 3,000 0.5 Interest on capital – Chan 6,800 0.5 – Wong 5,200 0.5 – Chow 5,040 20,040 0.5

Residual profit 6,360 Share of profit – Chan 3,180 0.5 – Wong 2,120 0.5 – Chow 1,060 0.5

6,360

(b)

Revaluation

$ $

Stock 1,200 0.5 Machinery 14,400 1 Profit on revaluation Motor vehicles 10,000 1

– Chan 13,200 0.5 Fixtures and fittings 3,200 1

– Wong 8,800 0.5

– Chow 4,400 0.5

27,600 27,600

(c)

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Capital

Chan Wong Chow Lee Chan Wong Chow Lee

GW

write off

50,000 50,000 50,000 1 Bal b/f 170,000 130,000 126,000 0.5

Loan 278,630 0.5 Profit on

revaluation

13,200 8,800 4,400 1

Bal c/f 138,800 105,400 130,000 1.5 Goodwill 75,000 50,000 25,000 1 Bank 180,000 0.5 Current 20,430 0.5

278,630 188,800 155,400 180,000 278,630 188,800 155,400 180,000

Current

Chan Wong Chow Lee Chan Wong Chow Lee

Bal b/f 4,980 Bal b/f 7,450 9,340 0.5 Capital 20,430 0.5 Salary 3,000 0.5 Bal c/f 2,340 15,440 1 Interest

on

capital

6,800 5,200 5,040 1

Share

of

profit

3,180 2,120 1,060 1

20,430 7,320 15,440 20,430 7,320 15,440

(d)

Wong, Chow and Lee

Balance Sheet as at 31 December 2008

$ $ $

Fixed Assets

Machinery 171,000 Motor vehicles 82,000 Fixtures and fittings 33,800

286,800 0.5 Current assets Stock 178,800 0.5 Debtors 69,960 0.5 Bank 173,120 0.5

421,880 Less: Current Liabilities Creditors 38,070 383,810 0.5

670,610 Less: Long-term Liabilities Loan from Chan 278,630 0.5

391,980

Financed by

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Capital – Wong 138,800 – Chow 105,400 – Lee 130,000 374,200 1

Current – Wong 2,340 – Chow 15,440 17,780 1

391,980

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Question 7 (a)

Realization

$ $

Land and buildings 56,580 0.5 Bank loan 38,400 1 Furniture 60,200 0.5 Bank – Furniture 48,160 1

Motor vehicles 53,700 0.5 Capital – Adrian (Motor

vehicles)

48,000 0.5

Goodwill 120,000 0.5 Bank – Stock 23,500 0.5 Stock 23,230 0.5 Bank – Debtors 13,900 1 Trade debtors 20,400 0.5 Bank – Prepaid rent 2,380 1 Prepaid rent 3,400 0.5 Discounts received 3,880 1 Commission 1,390 1 Loss on realization:

Realization expenses 10,500 0.5 Capital – Adrian 68,472 0.5 Capital – Ricky 68,472 0.5 Capital – Joey 34,236 0.5

349,400 349,400

(b)

Bank

$ $

Bal b/f 2,310 0.5 Bank loan 57,600 1 Realization – Furniture 48,160 1 Commission 1,390 1 Realization – Stock 23,500 0.5 Accrued expenses 5,320 0.5 Realization – Debtors 13,900 1 Realization expenses 10,500 0.5 Realization – Prepaid rent 2,380 1 Creditors 30,620 0.5 Capital – Adrian 27,754 0.5 Capital – Joey 12,574 0.5

118,004 118,004

(c)

Capital accounts

Adrian Ricky Joey Adrian Ricky Joey

$ $ $ $ $ $

Current 1,800 0.5 Bal b/f 90,000 50,000 50,000 0.5 Realization –

Motor

vehicles

48,000 0.5 Current 11,750 4,050 1

Loss on

realization

68,472 68,472 34,236 1.5 Capital –

Adrian

13,032 1

Capital –

Ricky

13,032 7,240 1 Capital –

Joey

7,240 1

Bank 12,574 0.5 Bank 27,754 0.5

129,504 70,272 54,050 129,504 70,272 54,050